Which of the following procedures would an auditor most likely perform in searching for unrecorded payables?

Group of answer choices

A Reconcile receiving reports with related cash payments made just prior to year-end.

B Review the responses of accounts receivable confirmations for indications of disputes with customers.

C Compare cash payments made after the balance sheet date with the accounts payable trial balance.

D Examine a sample of creditor balances to support invoices, receiving reports, and purchase orders.

I think the right answer is C or D, but not 100% sure which one it is.